Research On The Current Situation,Problems And Reform Path Of The Full Implementation Of Budget Performance Management In Lushan County

In recent years,as the contradiction between fiscal revenue and expenditure continues to increase,the implementation of comprehensive budget performance management reform has become an important trend and direction for deepening the reform of the fiscal and taxation system in the future.Since the reform and opening up,the central level has issued a series of policy measures from top to bottom to continuously promote the in-depth development of budget performance management reform.Chinese academic circles have gradually formed China on the basis of budget performance management theory and foreign budget performance management research.The theoretical system of budget performance management.However,in the process of budget performance practice,due to the differences in the level of economic development in various regions,the level of budget performance management is also uneven.Developed economic regions such as Beijing and Guangzhou have started early and developed rapidly.After nearly ten years of exploration and practice,It is impossible to form a budget performance management experience with local characteristics from the top-level design or the experience summary.Lushan County is located in Pingdingshan City,Henan Province,with a low level of economic development.Only in 2021 has it started the prelude to the full implementation of budget performance management.However,it is precisely because of being in the exploration and practice,facing various problems and challenges in actual work.This article mainly studies the budget performance management models in the United States,the United Kingdom,New Zealand,Beijing,Guangdong,and Shandong.It will take the full implementation of budget performance management in Lushan County as the starting point and focus on the work requirements of“all-round,full-process,and full-coverage”.Literature research,case analysis,individual interview method,etc.,to explain the current situation and problems of Lushan County’s comprehensive promotion of budget performance management,use public economics theory and new institutional economics theory to analyze the reasons for the dilemma,from system construction,talent team In-depth analysis of the three dimensions of construction and technical support,put forward targeted countermeasures and suggestions,and try to build a feasible path for the comprehensive implementation of budget performance management in Lushan County.This article mainly includes six chapters.The first chapter mainly introduces the importance and significance of comprehensive implementation of budget performance management in Lushan County and the research of domestic and foreign experts on budget performance management.The second chapter mainly introduces the core concepts and theoretical basis of budget performance management.The third chapter mainly introduces the policy basis,institutional framework and work status of the comprehensive implementation of budget performance management in Lushan County.The fourth chapter points out the problems in the current situation of Lushan County’s comprehensive implementation of budget performance management and analyzes the causes of the problems.The fifth chapter mainly introduces the domestic and foreign budget performance management models and advanced experience of Beijing,Guangzhou,the United States,and the United Kingdom.The sixth chapter focuses on the current situation and existing problems of the comprehensive implementation of budget performance management in Lushan County,from perfecting the system,establishing a professional talent team,strengthening the supervision and management of third-party institutions,improving the construction of performance index database,and improving budget performance management.Provide targeted suggestions on the level of informatization and other aspects.